Untitled Texas Attorney General Opinion ( 1946 )

Honorable B. C. Hooser County Attorney Howard o.ounty Big Spring,..Texae- Dear Slrz Oplnlon RO..O-7101 Re+:iAlie'busseswhich are owned and used strictly ,by.ahur&es as non-profit vehiales eubjeat to the one pbr.oent motor ve- 'hioli$+etallsales tax levied by Article 7047k, V.A.C.S.? Your reqrieetfor an opinion, re0eive.dIn this offloe on February 14, .1.946, reads as followat *We question is will the churoh have to pay the one per cent motor vehicle retail sales tax. The bus is to be used strictly as a non-profit vehicle and to oarry people to church and Sunday Suhool." You eualosed a letter to a cltlcen of Big Spring from Hon. Qeorge II.Sheppard, State Comptroller of Pu@llc &counts, Milch letter states thata a . . It Is our view that tie church will have to pay'tie one per uent motor vehlole retail sales tax on the thirty-two passenger bua that you purebased from the Davis Auto Company of tilldress, Texas, as ue do not find anything lu Article 7047k exempting churohes rrom paying the tax.' We agree with the Interpretationplaced on said stat- ute by the State Comptroller. We rind uo authority, statutory or otherwloe, authorl5lug the exeqptlon of churches or other Bonorible Ii.C. Hooser, page 2 (o-7101) rellglous organltatlonsrrom payment of the sales tax In ques- tion. We therefore ansver ~yourqwetlon In the afYlrmatlve. Yours very truly ATTORREY ORNJSRALOF TEXAS E+y /a/ J. Arthur Sandlln J. Arthur Sandlln Assistant JAS:ms:lm APPROV&D MAR 12, 1946 /s/‘Carloa Ashley FlRST AiSISTANT A'l!TORRRY GRRRRAL APPROVED ' OPIlKOll COHRITTRR